| SCHEDULE OF COMPONENTS OF COST OF REVENUE |
The
components of the Company’s cost of revenue for the years ended June 30, 2024, 2025 and 2026, are as follows:
SCHEDULE
OF COMPONENTS OF COST OF REVENUE
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
For the years ended June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Event setup and performance fee | |
| 1,226,660 | | |
| 1,388,436 | | |
| 1,361,036 | | |
| 8,370 | |
| Event setup and performance fee – related party | |
| — | | |
| 30,977 | | |
| 58,288 | | |
| 358 | |
| Personnel and benefit expense | |
| 609,935 | | |
| 695,168 | | |
| 694,700 | | |
| 4,272 | |
| Food, beverages and supplies | |
| 133,263 | | |
| 140,388 | | |
| 137,503 | | |
| 846 | |
| Equipment rental | |
| 193,786 | | |
| 143,303 | | |
| 128,752 | | |
| 792 | |
| Depreciation expense of right-of-use assets | |
| 148,040 | | |
| 109,249 | | |
| 147,939 | | |
| 910 | |
| Travel expenses | |
| 74,849 | | |
| 76,957 | | |
| 79,523 | | |
| 489 | |
| Depreciation expense of property and equipment | |
| 60,270 | | |
| 62,121 | | |
| 60,168 | | |
| 370 | |
| Service fee expenses | |
| 28,863 | | |
| 45,557 | | |
| 40,022 | | |
| 246 | |
| Transportation expenses | |
| 32,178 | | |
| 23,716 | | |
| 24,438 | | |
| 150 | |
| Event securities expenses | |
| 29,136 | | |
| 21,735 | | |
| 18,655 | | |
| 115 | |
| Miscellaneous expenses | |
| 143,693 | | |
| 100,841 | | |
| 109,449 | | |
| 673 | |
| Total | |
| 2,680,673 | | |
| 2,838,448 | | |
| 2,860,473 | | |
| 17,591 | |
|